There is a continuous desire to increase the sound attenuation characteristics of a muffler without increasing its overall size or weight and without an appreciable increase in restriction. In many applications, a muffler is designed to fit within certain space requirements and under these conditions the overall size of the muffler cannot be increased in an attempt to reduce sound levels. Further, attempts to increase the sound attenuation characteristics by the addition of internal baffling produces a corresponding increase in weight and cost as well as possibly increasing the restriction to flow.